For each of the following transactions, indicate the impact on the accounting equation as a result of recording the related journal entry. Include an entry in each column for each transactions, whether an increase (+), decrease (-), or no effect (NE). The first transaction is shown as an example.

Transaction:	Assets	=	Liabilities	+	Equity
Purchase of inventory on credit	+		+		NE

Repaid a note and interest at maturity

Record accrual of interest expense

Record accrual of wages expense

Collect in advance for sales of giftcards

Record redemption of gift cards

Record warranty expense

Record costs incurred for warranty work